• 敲黑板!“信息公开”不是“隐私公开”! 2019-08-18
  • 这下就真的更加坐实你的老蚕了,所有网友都是见证!想赖都赖不掉了。 2019-08-16
  • 林志玲现身机场穿粉色上衣变活力少女 2019-08-14
  • 向“久拖不办”背后“伪作为”顽疾坚决说不 2019-08-11
  • 全国京东大鼓星火日活动举行 2019-08-08
  • 大牌开讲了丨颈椎有“烦心事”,听骨科专家如何化解 2019-08-07
  • 商务部公布多项进口产品反倾销调查文件 2019-08-07
  • 旅游市场再创佳绩端午假期河北接待游客2026.77万 揽金147.79亿 2019-08-03
  • 这是很容易检验的!家庭是按需分配的,也是各尽所能的。笑博士在家中,除按需分配外,还有什么是需要从家中按劳分配的,跟大家讲讲如何? 2019-08-01
  • 候选企业:泸州老窖股份有限公司 2019-08-01
  • 霍金长眠英国“荣誉宝塔尖” 2019-07-31
  • 重磅 江西省委副书记李炳军同志任省委党校校长 2019-07-31
  • 证监会核发两家企业IPO批文 筹资总金额不超10亿元 2019-07-26
  • A股市场具有较强估值支撑 机构看好政策受益板块 2019-07-26
  • 【大家谈】越开越大的开放大门,通往又一段“中国奇迹” 2019-07-22





  • 北京赛车pk10开奖记录:The taxes we collect

    SARS administers a number of tax Acts, in terms of which money (taxes, duties and levies) is collected and paid into the National Revenue Fund. SARS also collects money on behalf of other departments under their legislation, which is then also paid into the National Revenue Fund.
    ?

    Income Tax

    Income tax is the government's main source of income and is levied in terms of the Income Tax Act, 1962 [the Act].
    ?
    Income tax is levied on residents' worldwide income, with appropriate relief to avoid double taxation. Non-residents are taxed on their income from a South African source (such as rental income from fixed property situated in South Africa). Tax is levied on taxable income that, in essence, consists of gross income less qualifying exemptions and allowable deductions as per the Act. Find out more.
    ?
    In respect of the 2017 year of assessment, companies are taxed at a rate of 28%.
    ?
    Small business corporations (those with gross income of less than R20 million for years of assessment from 1 April 2013 onwards and less than R14 million for years of assessments prior to 1 April 2013) benefit from a graduated tax rate on their taxable income. Click here for more information.
    ?
    Small business corporations can also write off certain investment expenditure in the year in which it is incurred.
    ?
    Find out more about Income Tax.

    Capital Gains Tax

    Capital Gains Tax (CGT) was introduced in October 2001. It forms part of the income tax system and includes in taxable income, capital gains made on the disposal of certain assets.
    ?
    Find out more about Capital Gains Tax (CGT).

    Value-Added Tax (VAT)

    Value-added tax (VAT) increased from 14% to 15% from 1 April 2018?and it is levied on all goods and services subject to certain exemptions, exceptions, deductions and adjustments provided for in the Value-Added Tax Act, 1991.
    ?
    VAT is levied on the supply of all goods and services rendered by vendors throughout the business cycle. It is the government's second biggest source of income.
    ?
    VAT is also levied on the importation of certain goods and services into South Africa. It is levied at the standard rate of 15%, but provision for exemptions of certain goods or services exists.
    ?
    Find out more about VAT.

    Customs Duty

    Ordinary Customs Duty is levied on imported goods classifiable in Schedule No. 1 Part 1of the Customs and Excise Act, 1964. South Africa is a member of the World Customs Organisation (WCO) and therefore, uses the Harmonized Commodity Description and Coding System (HS) for the classification of goods on importation.
    ?
    Goods can be imported free of duty where the rate of duty is indicated ‘Free’. Other types of rates include –
    • specific rates (e.g. cents per kilogram or cents per litre)
    • ad valorem rates (%)
    • compound rates (e.g. 30% or 500 cents per unit)
    Find out more about Customs Duty.

    Excise Duty

    Excise duty is levied on certain locally manufactured goods as well as on their imported equivalents in terms of Schedule No.1 Part 2 of the Customs and Excise Act, 1964. This duty is levied as a specific rate of duty (e.g. c/kg or c/?AA) on tobacco and liquor, and as an Ad Valorem rate of duty? on products such as cosmetics, televisions, audio equipment and motor vehicles.
    ?
    Find out more about Excise Duty.?

    Environmental Levy (Schedule No. 1 Part 3)?

    Environmental levy is levied on certain locally manufactured goods as well as on some of their imported equivalents in terms of Schedule No. 1 Part 3 of the Customs and Excise Act, 1964. The levy aims? to influence the public’s behaviour towards the environment. Environmental levy is imposed on goods such as plastic bags, electricity generation, electric filament lamps, carbon dioxide emissions from motor vehicles and tyres. This duty is levied as a specific rate of duty (e,g c/bag, c/kW.h). It is payable in addition to any customs or excise duty payable in terms of Part 1 or Part 2 of Schedule No.1.?

    Fuel and Road Accident Levy??

    Fuel and Road accident levy are imposed on fuel products manufactured in or imported into the Republic in terms of Schedule No. 1 Part 5 of the Customs and Excise Act, 1964. Road accident fund levy is collected on behalf of the Road Accident Fund. These duties are levied as a specific rate of duty (e.g. c/li). It is payable in addition to any customs or excise duty payable in terms of Part 1 or Part 2 of Schedule No. 1.???

    Trade Remedies (Schedule No. 2)?

    Trade remedy duties are levied on certain imported goods in terms of Schedule No. 2 of the Customs and Excise Act, 1964. The duties are in place as a remedy to protect certain local industries. Anti-dumping duties are imposed in the case of dumping, countervailing duties in the case of subsidised exports and safeguard duties or quota in the case of disruptive competition. The duties are payable in addition to any customs duties payable in Schedule No. 1. The duties are levied as specific rate of duty or ad valorem duties (e.g c/kg or %). These duties are payable in addition to any customs or excise duty payable in terms of Part 1 or Part 2 of Schedule No. 1.?

    International Oil Pollution Compensation fund (Merchant Shipping Contribution Act?

    The levy is payable by a person who has during a tax period, received contributing oil in ports or terminal installations of the Republic, where such oil which has been carried by sea to such ports or terminal installation. This levy is collected for the International Oil Pollution Compensation fund.

    Transfer Duty

    Transfer Duty is payable when property is acquired at progressive marginal rates. All transactions relating to a taxable supply of goods that are subject to VAT are exempt from transfer duty.
    ?
    Find out more about Transfer Duty.

    Estate Duty

    For the purposes of Estate Duty, an estate consists of all property of the deceased - including deemed property, such as life insurance policies - wherever situated. However, the estate of a deceased non-resident consists only of his or her South African assets. The duty, at a rate of 20%, is calculated on the dutiable amount of the estate. Certain admissible deductions are allowed against the total value of the estate.
    ?
    Find out more about Estate Duty.

    Stamp Duty

    The Stamp Duties Act, 1968, has been repealed with effect from 1 April 2009. No stamp duty is liable on leases of fixed property executed on or after that date. If a lease agreement was executed before 1 April 2009, stamp duty is still levied on leases of fixed property.
    ?
    Find out more about Stamp Duty.

    Securities Transfer Tax

    The Uncertificated Securities Tax Act, 1998 was replaced by the Securities Transfer Tax Act, 2007, and provisions are applicable in respect of every transfer of any security on or after 1 July 2008. Securities Transfer Tax is levied at a rate of 0.25%.
    ?
    Find out more about Securities Transfer Tax.

    Skills Development Levy (SDL)

    SARS collects the Skills Development Levy on behalf of the Department of Higher Education and Training. This levy is compulsory in terms of the Skills Development Levies Act, 1998, for the purpose of funding education and training. The rate is 1% of a payroll and is payable by certain employers who are registered with SARS for employees’ tax purposes and who have an annual payroll in excess of R500 000.
    ?
    Find out more about Skills Development Levy (SDL).

    Unemployment Insurance Fund (UIF)

    The Unemployment Insurance Fund (UIF) provides short-term relief to workers when they become unemployed or are unable to work because of, for example, maternity or adoption leave, or illness. It also provides relief to the dependants of the deceased contributor in terms of the Unemployment Insurance Contributions Act, 2002.
    ?
    The bulk of contributions to UIF are collected by SARS and transferred to the fund, which is administered by the Unemployment Insurance commissioner.
    ?
    Find out more about Unemployment Insurance Fund.

    Air Passenger Tax (APT)

    The APT rates for passengers departing on international flights are currently R190 and for passengers flying to Botswana, Lesotho, Namibia and Swaziland a lower rate is charged.
    ?
    Find out more about Air Passenger Tax.

    Donations Tax

    Donations Tax is tax payable on the total value of property disposed of by a South African resident by means of a donation.
    ?
    Find out more about Donations Tax.

    Pay-As-You-Earn (PAYE)

    Find out more about Pay-As-You-Earn (PAYE).

    Dividends Tax

    Dividends Tax is a tax on shareholders (beneficial owners) when dividends are paid to them, and, under normal circumstances, is withheld from their dividend payment by a withholding agent (either the company paying the dividend or, where a regulated intermediary is involved, by the latter).
    ?
    Find out more about Dividends Tax.

    Mineral and Petroleum Resource Royalty

    The royalty is triggered on the transfer of a mineral royalty extracted from within the Republic.? As is the case for all other taxes, duties, levies, fees or money collected by SARS, the royalty collected is paid to the National Revenue Fund.
    ?

    Other taxes

    Other taxes include provincial gaming taxes. Local governments also finance the cost of municipal services by levying rates on the value of fixed property.
    Last Updated: 05/07/2018 11:53 AM     print this page ?
    SARS eFiling eFiling Login eFiling Register Now eFiling Forgot Password eFiling Forgot Username E@syFile
    FIND A PUBLICATION
    FIND A FORM
    FIND AN FAQ



  • 敲黑板!“信息公开”不是“隐私公开”! 2019-08-18
  • 这下就真的更加坐实你的老蚕了,所有网友都是见证!想赖都赖不掉了。 2019-08-16
  • 林志玲现身机场穿粉色上衣变活力少女 2019-08-14
  • 向“久拖不办”背后“伪作为”顽疾坚决说不 2019-08-11
  • 全国京东大鼓星火日活动举行 2019-08-08
  • 大牌开讲了丨颈椎有“烦心事”,听骨科专家如何化解 2019-08-07
  • 商务部公布多项进口产品反倾销调查文件 2019-08-07
  • 旅游市场再创佳绩端午假期河北接待游客2026.77万 揽金147.79亿 2019-08-03
  • 这是很容易检验的!家庭是按需分配的,也是各尽所能的。笑博士在家中,除按需分配外,还有什么是需要从家中按劳分配的,跟大家讲讲如何? 2019-08-01
  • 候选企业:泸州老窖股份有限公司 2019-08-01
  • 霍金长眠英国“荣誉宝塔尖” 2019-07-31
  • 重磅 江西省委副书记李炳军同志任省委党校校长 2019-07-31
  • 证监会核发两家企业IPO批文 筹资总金额不超10亿元 2019-07-26
  • A股市场具有较强估值支撑 机构看好政策受益板块 2019-07-26
  • 【大家谈】越开越大的开放大门,通往又一段“中国奇迹” 2019-07-22
  • 广东36选7好彩3 福彩浙江快乐12在线 加多宝真人线上娱乐 龙江福彩22选5 安徽十一选五开奖走势图贴吧 3d彩票论坛首页 北京pk10开户 神算子六肖中特 t天津福彩快乐十分 六肖公式规律计算法 上海足球彩票销售店 北京快3开奖l结果图片 上海天天彩选4开奖规则 彩票店转让 贵州11选5胆拖投注规则